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        Central Excise

        Para 1 - Short title and commencement

        Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

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        Scheme commencement: Sabka Vishwas establishes legacy dispute resolution for central excise disputes effective from September. The Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 are made under sub-sections (1) and (2) of section 132 of the Finance (No. 2) Act, 2019; they are titled the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 and come into force on the 1st day of September, 2019, by notification of the Central Government through the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Scheme commencement: Sabka Vishwas establishes legacy dispute resolution for central excise disputes effective from September.

                                The Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 are made under sub-sections (1) and (2) of section 132 of the Finance (No. 2) Act, 2019; they are titled the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 and come into force on the 1st day of September, 2019, by notification of the Central Government through the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.


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